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All Journal Niagawan Business UHO: Jurnal Administrasi Bisnis Jurnal Matematika dan Statistika serta Aplikasinya (Jurnal MSA) Jurnal Mirai Management Journal of Economic, Bussines and Accounting (COSTING) JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) MATAPPA: Jurnal Pengabdian Kepada Masyarakat SEIKO : Journal of Management & Business YUME : Journal of Management JURNAL MANAJEMEN BISNIS Bantenese Jurnal Pengabdian Masyarakat Jurnal Sains Manajemen dan Bisnis Indonesia EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Al-Buhuts (e-journal) Golden Ratio of Mapping Idea and Literature Format Golden Ratio of Finance Management Golden Ratio of Auditing Research Journal Of Human And Education (JAHE) Journal of Training and Community Service Adpertisi Digital Business Tren Bisnis Masa Depan Jurnal Kabar Masyarakat Science and Education Journal Jeinsa : Jurnal Ekonomi Ichsan Sidenreng Rappang Jurnal Sistem Informasi dan Manajemen Mengabdi: Jurnal Hasil Kegiatan Bersama Masyarakat Transformasi Masyarakat : Jurnal Inovasi Sosial dan Pengabdian JER Dinamika Sosial: Jurnal Pengabdian Masyarakat Dan Transformasi Kesejahteraan Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Ilmiah Bongaya (JIB) Atestasi : Jurnal Ilmiah Akuntansi
Tangngisalu, Jannati
Sekolah Tinggi Ilmu Ekonomi Bongaya Makassar
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PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN GOOD CORPORATE GOVERNANCE TERHADAP SUSTAINABILITY REPORT DENGAN MANAJEMEN LABA SEBAGAI VARIABLE INTERVENING PADA PERUSAHAAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE TAHUN 2021-2023 Maulani, Rizky; Tangngisalu, Jannati; Sulfati, Andi
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 4 No 1 (2025): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v4i1.179

Abstract

This study aims to analyze the influence of Corporate Social Responsibility (CSR) and Good Corporate Governance (GCG) on the Sustainability Report with Earnings Management as an intervening variable. The research was conducted on manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. A quantitative approach was used with the Partial Least Square Structural Equation Modeling (PLS-SEM) analysis technique using SmartPLS 4.0 software. The results show that CSR does not significantly affect earnings management or the Sustainability Report. GCG has a significant negative effect on earnings management but does not affect the Sustainability Report. Meanwhile, earnings management significantly influences the Sustainability Report. The mediation test results indicate that earnings management does not mediate the relationship between CSR or GCG and the Sustainability Report. This research implies that strong GCG practices can reduce earnings management, but further efforts are needed to integrate CSR and GCG into the quality of corporate Sustainability Report ing.
Current Ratio, Return on Asset, and Debt-to-Equity-Ratio on Stock-Price of Sector Property and Real Estate Tangngisalu, Jannati
Golden Ratio of Finance Management Vol. 2 No. 1 (2022): October - March
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grfm.v2i1.97

Abstract

The purposes of this study are: to analyze the current ratio (CR), return on assets (ROA), and debt to equity ratio (DER) both partially and simultaneously affect the stock price of companies listed on the Indonesia Stock Exchange (IDX) in the property sector and real estate. This study uses 31 companies to sample the 55 property and real estate sector from 2017-2021. The sampling technique was carried out using the purposive sampling method. The test used in this study was multiple regression analysis with t-test and f-test. The results show that the current ratio (CR) has a negative and insignificant effect on stock prices in property and real estate sector. In contrast, the debt-to-equity ratio (DER) has a positive but insignificant effect on stock prices in property and real estate sectors. At the same time, Return on Assets (ROA) positively affects stock prices in property and real estate companies. The management of the company is expected to observe the behavior of investors in the capital market, namely by understanding the motives of investors so that the administration can develop a company strategy to attract investors to understand their capital in the company.
Pengaruh Biaya Operasional Pengiriman dan Pendapatan Terhadap Kinerja Keuangan N, Nurmuthmainna; Idris, Rabihatun; Tangngisalu, Jannati; Ikbal, Muhammad
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 5 No 3 (2024): February 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v5i3.4729

Abstract

This study aims to analyze the influence of delivery operational costs and revenue on the financial performance of PT Sulawesi Mitra Rajawali. The company operates in the logistics and delivery sector in Sulawesi, Indonesia. Financial data from previous years were analyzed to evaluate the impact of delivery operational costs and revenue on the company's financial performance. The research method used is multiple linear regression analysis. The analysis results indicate that delivery operational costs have a significant impact on the company's financial performance, with an increase in operational costs negatively affecting profitability. On the other hand, revenue has a significant positive influence on financial performance, where an increase in revenue enhances the company's profitability. The findings of this research can provide valuable insights for the management of PT Sulawesi Mitra Rajawali in decision-making related to controlling delivery operational costs and increasing revenue to improve the company's financial performance. Additionally, this research can also serve as a reference for similar companies in the logistics and delivery industry facing similar challenges in managing operations and optimizing their revenue.
Peningkatan Kapasitas Manajerial dan Digitalisasi Usaha Bagi Pelaku UMKM di Era Ekonomi Digital Jannati Tangngisalu; Muh.Akob; Marwah Yusuf; Loade Sumail; Hasyim Mokhtar; Djamila Saleh
Transformasi Masyarakat : Jurnal Inovasi Sosial dan Pengabdian Vol. 3 No. 1 (2026): Januari: Transformasi Masyarakat : Jurnal Inovasi Sosial dan Pengabdian
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/transformasi.v3i1.2873

Abstract

This community service activity was carried out to enhance the managerial capacity and digital competence of Micro, Small, and Medium Enterprises (MSMEs) in Sunggu Manai Village, Patalassang District, Gowa Regency. In the digital economy era, MSME actors must adapt to technological changes and manage their businesses professionally to remain competitive. The activity employed a participatory and applicative approach involving training in business management, digital marketing, and application-based financial recording. The results showed a significant increase in participants’ knowledge and skills, particularly in business planning, financial management, and the use of social media and online marketplaces for product promotion. About 80% of participants successfully created digital business accounts and started marketing their products online. The program also fostered awareness of the importance of digital transformation and collaboration among MSME actors. Therefore, integrating managerial capacity building with business digitalization proved effective in enhancing the competitiveness and sustainability of MSMEs in rural areas.
EFEK KEMANDIRIAN KEUANGAN, BELANJA MODAL DAN DANA ALOKASI UMUM TERHADAP PERTUMBUHAN EKONOMI Muakhir Fitrah; Jannati Tangngisalu; Syamsul Alam
Al-Buhuts Vol. 20 No. 1 (2024): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v20i1.4717

Abstract

This research aims to test whether financial independence, capital expenditure and general allocation funds influence economic growth in City Districts in South Sulawesi Province. Data collection methods use documentation and library studies. Library studies are a technique for obtaining information through notes, literature, documentation and so on. This type of research data is quantitative data obtained from secondary data, namely data collected from existing sources. This research uses panel data, namely by combining data across regions (cross-section) of 24 districts/cities and across time (time series) during 2020 to 2022. The population in this study is districts and cities in South Sulawesi Province, sampling method using the saturated sample method. So the number of samples is 24 districts/cities in South Sulawesi. The number of samples is (24 districts/cities x 3 years) = 72 samples. The analysis method uses a multiple regression analysis method using panel data with the help of Microsoft Excel and E-views software programs. The results of the research show that financial independence has a positive and significant effect on economic growth in city districts in South Sulawesi Province, capital expenditure has a negative and significant effect on economic growth in city districts in South Sulawesi Province, and general allocation funds have a positive and insignificant effect on economic growth. in city districts in South Sulawesi Province.
The Influence of Transformational Leadership and Social Interaction on Employee Performance with Work Motivation as Mediating Variable M. Mahmud; Jannati Tangngisalu; Edy Jumady
Golden Ratio of Mapping Idea and Literature Format Vol. 5 No. 2 (2025): February - June
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grmilf.v5i2.1887

Abstract

This study aims to analyze the influence of leadership and social interaction on employee performance, with work motivation serving as a mediating variable, at the South Makassar Primary Tax Office. The background of this research is based on the phenomenon of low employee performance, which is influenced not only by leadership factors but also by social interactions among employees and the motivation they possess. The research employed a quantitative approach using Partial Least Squares–Structural Equation Modeling (PLS-SEM) as the analysis technique. Data were collected through questionnaires distributed to employees of the South Makassar Primary Tax Office, who served as the research respondents. The results of the study indicate that: (1) leadership has a negative and insignificant effect on employee performance; (2) social interaction has a positive and significant effect on employee performance; (3) work motivation has a positive and significant effect on employee performance; (4) leadership has a positive and significant effect on work motivation; (5) social interaction has a positive and significant effect on work motivation; (6) leadership has a positive and significant effect on employee performance through work motivation; and (7) social interaction has a positive and significant effect on employee performance through work motivation. The conclusion of this study is that work motivation serves as a key mediating variable, bridging the influence of leadership and social interaction on employee performance. Therefore, improving employee performance can be achieved by strengthening work motivation through inspirational leadership and harmonious social interaction within the organization.
The Influence of Competence and Utilization of Information Technology on the Quality of Financial Reports with Education as a Moderator: Case Study at the Finance Office of Kodam XIV/Hasanuddin as UAPPA-W Muh Alimin; Jannati Tangngisalu; Annas Lalo
Golden Ratio of Auditing Research Vol. 6 No. 1 (2026): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v6i1.1703

Abstract

The purpose of this study is to analyze the influence of competency and utilization of information technology on the quality of financial reports, with education as a moderator (a case study at the Finance Office of the XIV/Hasanuddin Regional Military Command (UAPPA-W). The population of this study is the finance department, which has duties and responsibilities in financial management that directly and indirectly influence the quality of financial reports at the XIV/Hasanuddin Regional Military Command (UAPPA-W). Data collection was carried out by distributing 150 questionnaires to the Finance Unit of the XIV/Hasanuddin Regional Military Command (UAPPA-W). However, the minimum sample size required is 15 to 20 times the number of variables used (4 variables), resulting in a total sample size of 80. The sampling technique used an accidental method. Researchers at the Finance Office of the XIV/Hasanuddin Regional Military Command (KODAM XIV/HASANUDDIN) voluntarily completed a research questionnaire over a one-month period. Data analysis was performed using PLS SEM with the assistance of the SmartPLS 4 program. The results of this study indicate that the variables of competence and utilization of information technology have a significant positive effect on the quality of financial reports. The variable of Competence on Financial Report Quality, with Education as a Moderator, has a significant positive effect on the quality of financial reports. However, the variable of utilization of information technology has a significant negative effect on the quality of financial reports at the Finance Office of the XIV/Hasanuddin Regional Military Command (UAPPA-W).
Implementasi Urban Farming dan Pemanfaatan Lahan Pekarangan sebagai Upaya Penguatan Ketahanan Pangan Keluarga di Desa Sanrobone, Kabupaten Takalar Jannati Tangngisalu; Muh. Akob Kadir; Marwah Yusuf; La Ode Sumail; Ishak Ishak; Lusiana Kanji; Jamilah Saleh; Abdul Rajab
MENGABDI : Jurnal Hasil Kegiatan Bersama Masyarakat Vol. 4 No. 4 (2026): Agustus: MENGABDI : Jurnal Hasil Kegiatan Bersama Masyarakat
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/mengabdi.v4i4.2554

Abstract

Coastal areas like Sanrobone Village, Takalar Regency, face a food security paradox where abundant marine products are not balanced by the availability of plant-based food, causing high household consumption expenditures. This community service aimed to implement urban farming (hydroponics and verticulture) through yard utilization to strengthen family food security. The method used was Participatory Action Research (PAR) combined with Asset-Based Community Development (ABCD). The activity was held on September 10, 2026, in Sanrobone Village, attended by 30 housewives. Interventions were measured through pre-post tests of urban agriculture understanding and crop yield evaluation. The results showed a significant increase in understanding scores from 45.2 to 82.5. Practical implementation successfully produced vegetable harvests (water spinach and bok choy) within 25 days, reducing average daily vegetable expenditures by IDR 18,500 per family. In conclusion, urban farming effectively diversifies food and reduces family expenses. Establishing a Village Food Bank is recommended for the sustainability of distribution and seed production.
Pengaruh Work Life Balance Dan Stres Kerja Terhadap Produktivitas Karyawan Dengan Kepuasan Sebagai Variabel Intervening Pada PT. PLN (Persero) ULP Limboto Rakhmat Zainuddin Putra; Jannati Tangngisalu; Syamsul Alam
Science and Education Journal (SICEDU) Vol 5 No 3 (2026): Science and Education Journal 2026
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/sicedu.v5i3.971

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh penerapan Work Life Balance dan stress kerja terhadap produktivitas karyawan dengan kepuasan kerja sebagai variabel intervening pada PT PLN (Persero) Unit Layanan Pelanggan (ULP) Limboto. Desain penelitian yang digunakan adalah explanatory research dengan pendekatan kuantitatif. Populasi penelitian melibatkan 120 karyawan ULP Limboto, dengan teknik pengambilan sampel total sampling. Data dikumpulkan melalui kuesioner berskala Likert dan dianalisis menggunakan Structural Equation Modeling (SEM) berbasis SmartPLS 4.1.1.4. Hasil penelitian penerapan Work Life Balance berpengaruh positif pada produktivitas karyawan dan kepuasan kerja. Sedangkan Stres kerja berpengaruh negatif pada Kepuasan Kerja dan Produktivitas karyawan. Mediasi kepuasan kerja bersifat penuh terhadap kepuasan kerja dan produktivitas karyawan. Begitu pula dengan mediasi stress kerja juga bersifat penuh terhadap hubungan antara stress kerja dan produktivitas karyawan. Ini menegaskan bahwa pentingnya aspek kepuasan kerja dalam menentukan produktivitas karyawan. Implikasi praktis penelitian ini menekankan pentingnya penguatan budaya organisasi melalui keteladanan pimpinan, komunikasi terbuka, dan kolaborasi; peningkatan employee engagement melalui apresiasi dan pelibatan pegawai; serta pengembangan jalur karir yang jelas, transparan, dan berbasis kompetensi. Penelitian ini juga memberikan kontribusi teoretis bagi pengembangan manajemen sumber daya manusia, khususnya di sektor ketenagalistrikan.
Co-Authors Abd Rajab Abdul Halik Abdul Mansyur Abdul Rajab Akob, Muh Aksa, Aulia Rahmadani Andi Adnan Fahrial Annas Lalo Astri Sabar Aswad, Abul Ayub Ayub Basir, Zulkarnain Bungatang Bungatang Caronge, Muhammad Arfandi Daud, Dahniyar Djaharuddin, Dharmawaty Djamila Saleh Edy Jumady Elyas Albar Ervina Ervina Fiqhi Khairil Dwiputra Fitri Ramadani Gunawan Gunawan Halik, Syahrul Hardi, Muhammad Wahyuddin Hardiani . Harun Aryanto Thamrin Hasbiyadi, Hasbiyadi Hasyim Mochtar Hasyim Mokhtar Hemanuhutu, Indrat Hijriah, Nurul Idris, Rabihatun Ishak Ishak Jamilah Saleh Karmila Karmila Kristina Parinsi Loade Sumail Lusiana Kanji M. Mahmud Mangerangi, Muhammad Nur Alamsyah Marwah Yusuf Marwan Marwan Maulani, Rizky Mauliana, Awanda Muakhir Fitrah Muh Alimin Muh Asdar Muh Taufik Dwi Putra Muh. Akob Kadir Muh. Andhy Saputra Muh. Syafruddin Muh.Akob Muhammad Ikbal Muhammad Ilham Muhammad Ilyas Thahir Muhammad Sya’fa Rahman Mursida Abu N, Nurmuthmainna Ningsih, Winda Sari Nuramal, Nuramal Orfyani S.Themba Pongkapadang, Gunawan L. Qiftih, Kurniah Mariatul Rachim Syah, Abd. Rahman Pura Rakhmat Zainuddin Putra Razak, Nurlaely Rusni Rusni Sahidah Sahidah Sjahruddin, Herman Sohilauw, Muhammad Irfai Sufiati, Sufiati Sulfati, Andi Sumail, La Ode Syafruddin, Muhammad SYAMSU ALAM Syamsul Alam Syamsul Alam, Syamsul Syamsul Ridjal Tita Ratna Wulan Dari Yana Fajriah Yushariadi Hala Yusuf, Marwah Zulfikram Hakim Zulfikry Soekarno